农产品进口关税配额管理暂行办法 Order of the Ministry of Commerce and the State Development and Reform Commission

e relevant certifications， apply for term extension to the original agency that has issued the certificate. The said agency may extend the term after having examined the case， but the term may not be extended to a time later than the end of February of the next year.

　　Chapter V Implementation

　　Article 17 The final users shall， pursuant to the relevant provisions of the State on import of the commodities concerned， sign the import contracts by themselves or entrust others to sign the contracts.

　　Article 18 For the import of agricultural products for processing trade that is subject to the administration of tariff quotas， the customs shall handle the record-keeping procedures for the processing trade contracts by the Certificate of Approval for Processing Trade submitted by the enterprises， and handle the customs clearance procedures by the Certificate of Import Tariff Quotas of Agricultural Products submitted where “processing trade” has been indicated under the column of “trade modes”。

　　Where an enterprise of processing trade fails to re-export the processed products within the prescribed term， it shall go through the writing-off procedures for processing trade contracts within 30 days after the expiration of term. The customs will implement the procedures thereabout according to the relevant provisions on processing trade.

　　Article 19 The Certificate of Import Tariff Quotas of Agricultural Products will apply the system of one certificate for several batches， that is， a final user in need of importing the products in several batches may go through the customs clearance procedures for several times by the Certificate of Import Tariff Quotas of Agricultural Products. A final user shall faithfully fill out the “Column for Final User's Import” under the Certificate of Import Tariff Quotas of Agricultural Products and take the Certificate to the original Certificate issuing agency in exchange for the certificate for the part of quotas that have not gone through the customs clearance procedures.

　　The excess part of bulk cargos in a batch imported shall be no more than 5% of the batc

h.

　　Article 20 The agricultural products entering the bonded warehouses， bonded zones， export processing zones from outside China and to which import tariff quotas are applied shall be subject to the examination before release and to the supervision and control conducted by the customs in accordance with the relevant provisions.

　　For the agricultural products exiting or imported from outside the bonded warehouses， bonded zones， export processing zones and to which import tariff quotas are applied， the customs will handle the import procedures by the Certificate of Import Tariff Quotas of Agricultural Goods in accordance with the relevant provisions on the administration of import of goods.

　　Article 21 A final user shall， within 20 office days after finishing the customs clearance procedures for the final batch of products whose quotas are indicated in the Certificate of Import Tariff Quotas of Agricultural Products， hand in the original of the first pages （customs procedure pages for the consignee） of the said Certificate signed and sealed by the customs to the original Certificate issuing agency.

　　A final user shall， before the end of January of the next year， return the original of the unused first pages （customs procedure pages for the consignee） of the Certificate of the current year to the original Certificate issuing agency.

　　Chapter VI Adjustment

　　Article 22 Where no contract is concluded before Aug. 15th of the current year for the state-run trade quotas of agricultural products distributed to a final user， the final user may entrust a trade enterprise of any kind with the right of trade to import the products upon the approval of the MOFCOM or the SDRC in accordance with the division of administration as provided in Article 7 of the present Measures. A final user with the right of trade may also import the products directly.

　　Article 23 Where a final user holding the Certificate of Import Tariff Quotas of Agricultural Products fails to conclude an import contract for all the quotas already drawn in the current year or fail to fulfill the contract already concluded， it shall return the unfinished quotas to the original Certificate issuing organ before Sep. 15th.

　　Article 24 The term for applying for the tariff quotas to be redistributed for the import of agricultural products shall be from Sep. 1st to Sep. 15th of each year （with the exception of the distribution form of drawing by coming order on the basis of contracts）。 The MOFCOM and the SDRC will respectively promulgate the specific conditions for applying for the tariff quotas to be redistributed on the International Business Daily， the China Economic Herald， the MOFCOM website （http://www.mofcom.gov.cn） and the SDRC website （http://www.sdpc.gov.cn） one month before the application period. The applications shall be submitted to the MOFCOM or the SDRC via their respectively authorized agencies.

　　Bean oil， colza oil， palm oil， sugar， wool and wool tops shall be subject to the promulgation of MOFCOM， and wheat， corn， rice and cotton shall be subject to the promulgation of SDRC.

　　Article 25 A final user that has finished the import tariff quotas distributed of agricultural products before the end of October and has returned the originals of the first pages （customs procedure pages for the consignee） of the Certificate of Import Tariff Quotas of Agricultural Products may apply for the tariff quotas to be redistributed.

　　Article 26 Before September， 30 of each year， the MOFCOM shall distribute the tariff quotas to be redistributed of bean oil， colza oil， palm oil， sugar， wool and wool tops to the final users （with the exception of the distribution form of drawing by coming order on the basis of contracts）， and the SDRC shall distribute the tariff quotas to be redistributed of wheat corn， rice and cotton to the final users.

　　The tariff quotas to be redistributed sh

all， in light of the applying conditions promulgated， be distributed according to the form of drawing by coming order. The minimum quantity of distribution shall be determined on the basis of the commercially feasible shipping quantity of each category of agricultural products.

　　A final user who has obtained the redistributed quotas may entrust a trade enterprise of any kind with the right of trade to import the products. A final user with the right of trade may also import the products directly.

　　Chapter VII Rules of Punishment

　　Article 27 Where any enterprise of processing trade sells the bonded import materials or the finished products thereof on domestic market without approval， the customs shall deal with it in accordance with the Customs Law of the People's Republic of China and the Detailed Rules for the Implementation of Administrative Punishment under the Customs Law of the People's Republic of China.

　　Article 28 Where anyone forges， alters or trades the Certificates of Import Tariff Quotas of Agricultural Products， he shall be investigated for criminal responsibilities pursuant to the provisions of the criminal law on the crime of illegal operations or the crime of forging， altering or trading documents， certificates or seals of state organs. If any final user holding the quotas commits the preceding acts， the MOFCOM and the SDRC shall refuse to accept its application for import tariff quotas for the following two years.

　　Article 29 Where any enterprise forges the relevant documents to deceitfully obtain the Certificate of Import Tariff Quotas of Agricultural Products， its Certificate shall be cancelled according to the law. And the SDRC shall refuse to accept its application for import tariff quotas for the following two years.

　　Article 30 Where any final user， violating Article 23 of the present Measures， fails to fulfill the import for all the tariff quotas distributed to it within the current year and fails to return the tariff quotas for which the import hasn't been fulfilled in the current year to the original Certificate issuing agency before Sep. 15th， the tariff quotas distributed to it in the next year shall be reduced pursuant to the unfulfilled proportion correspondingly.

　　Article 31 Where any final user holding the import quotas fails to fulfill all the tariff quotas distributed to it in two successive years and fails to return the unfulfilled tariff quotas of the current year to the original Certificate issuing agency before Sep. 15th in each of the two years respectively， the tariff quotas distributed to it in the next year shall be reduced according to the unfulfilled proportion of the last year correspondingly.

　　Article 32 Where any final user， violating the provisions of Article 21 of the present Measures， fails to hand in the originals of the first pages （customs procedure pages for the consignee） of the said Certificate signed and sealed by the customs to the original Certificate issuing agency， it shall be regarded as not fulfilling the import and the tariff quotas distributed to it shall be reduced correspondingly.

　　Article 33 Where anyone smuggles the agricultural products subject to import tariff quotas， the sum of tax evasion and dodging shall be calculated at the out-quota tax rate applicable， and the smuggler shall be punished in accordance with the relevant laws and administrative regulations.

　　Chapter VIII Supplementary Provisions

　　Article 34 The consultation on the distribution and redistribution of tariff quotas shall be filed with the MOFCOM， the SDRC or their respectively authorized agencies in written form

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